the voltage across 1.14 Ohm is not 190 V . It is 110 V . So the earth fault current is 2.89 Amp. not 5 Amp . 5 Amp. is incorrect . If you consider 167 Amp. in secondary side and 1.67 Amp. in primary side , then ampere-turn equality law will not be satisfied. N1/N2 is not 100 , it is 100/?3 . Belive me . UL1/UL2 is (?3 N1/N2) = 100 . So N1/N2 is 57.73 . In similar riddles my dear friend HAMID has the same mistake .